DAVID ROCKEFELLER CENTER FOR LATIN AMERICAN STUDIES
Cover: Taxation and Latin American Integration, from Harvard University PressCover: Taxation and Latin American Integration in PAPERBACK

Taxation and Latin American Integration

Add to Cart

Product Details

PAPERBACK

$39.95 • £31.95 • €36.00

ISBN 9781597820585

Publication Date: 09/30/2008

Text

437 pages

6-1/8 x 9-1/4 inches

39 tables, 4 line illustrations

David Rockefeller Center for Latin American Studies

World, subsidiary rights restricted

Taxation and Latin American Integration is a copublication of the David Rockefeller Center for Latin American Studies and the Inter-American Development Bank.

In South and Central America, a movement toward further economic integration has begun. Those policy actions may one day become part of a process that could create a single economy including several Latin American and Caribbean countries. They have significant implications for policies related to public finances and especially the countries’ tax systems.

In the hope of helping to make the process smoother, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. Twelve of these studies are collected in Taxation and Latin American Integration, covering such topics as the impact of trade liberalization on tax revenues and fiscal balances; harmonization and the instruments needed to achieve it; tax coordination among different regions of the same country; globalization and tax competition; tax incentives for foreign investment; tax treaties; transfer pricing and integration; exchange of information among tax administrations; economic integration and pensions; capital income tax coordination; and the impact of globalization on tax systems.

Recent News

Black lives matter. Black voices matter. A statement from HUP »

From Our Blog

Jacket: The Cabinet: George Washington and the Creation of an American Institution, by Lindsay Chervinsky, from Harvard University Press

Why You Should Participate in an (Online) Book Club

Online book clubs can be a rewarding way to connect with readers, Lindsay Chervinsky discovered, when she was invited to join one to discuss her book, The Cabinet: George Washington and the Creation of an American Institution. Since my book was published in April 2020, I’ve discovered that my work appeals to three main audiences. First, the general readers who are enthusiastic about history, attend virtual events, and tend to support local historic sites. Second, readers who are curious about our government institutions and the current political climate and are looking for answers about its origins. And third, history, social studies, and government teachers